Chapter 5 Discussion Questions

- The successor should review previous audits in order to whether problems exist that may impact the successor’s acceptance of the audit. Also, the successor should review previous audits in order to have confidence in the current/past figures presented on the client’s financial

1. Six Sigma is a management philosophy that sets objectives, collects data and analyzes results as a way to remove wasted expenses from its processes and help reduce the number of defective products produced. Six Sigma uses quality measures to strive for near perfection by eliminating errors and variables.

1.) According to Lao-tzu, what must the ruler provide the people with if they are to be happy?

What do you think would be the most interesting aspect of working with firearm evidence? What do you think would be the most challenging part?

Social media influences a teenager's self-esteem because it can lower or boost their self-esteem. It can lower a teenager's self-esteem by having cyberbullies on the internet putting them down with their negative opinions of the teen which can also drive the teens to feel hurt, or discourgaed by letting others opinions get to them. Social media can boost a teenager’s self-esteem by having a lots of friends or followers, because they’ll feel cool and popular. It can also boost their self-esteem because if they post a selfie of themselves on social media and everybody is commenting on how pretty or how nice they look, they will feel

Was Sara’s and Brian’s choice to conceive Anna to be a genetic match for Kate morally justified?

Along with Auguste Comte, another influential philosopher and scientist was Charles Darwin. Darwin presented the idea of natural selection and evolution in the 19th century. Darwin said that variations within a specific species will kill off the weaker members will die off and the stronger members will survive, based on Malthus' theory that population will always outgrow the amount of supplies.

“It is obvious that a man cannot just be; he can only be what he is by doing what he does; his moral qualities are ascribed to him because of his actions, which are said to manifest those qualities. But the point is that an ethic of Being must include this obvious fact, that Being involves Doing, whereas an ethics of Doing, such as I have been examining may easily overlook it. “The heroes and saints did not merely give us principle to live by……: they gave us an examples to follow.’’ ( Mayo, 314)

Six Sigma simply means a measure of quality that strives for near perfection. Six Sigma is a disciplined, data-driven approach and methodology for eliminating defects in any process. In another meaning Six Sigma is a highly disciplined process that helps us focus on developing and delivering near-perfect products and services.

A review and an audit report are both a form of an attestation engagement. A Review, however, is less in scope so it provides a moderate level of assurance on the financial statements. It is considered a “sniff” of an audit, which comparatively provides reasonable assurance that no material misstatements occurred. Since a review deals with a limited scope, it does not provide the basis for expressing an opinion on the presentation of the

The concept of Six Sigma was developed in the early 1980’s at Motorola Corporation (Harry and Schroeder, 2000). Six Sigma can be defined as a statistical measure of the performance of a process or product (Kumi et. al., 2006). It is used as a quality control mechanism, which seeks to reduce defects or variations in a process to 3.4 per million opportunities thereby optimizing output and increasing customer satisfaction (Sambhe, 2012). Sigma is representing the standard deviation, a unit of measurement that designates the distribution or spread about the mean of a process (Six Sigma Academy, 2002). In addition, the Six Sigma uniquely driven by close understanding of customer needs, disciplined use of fact, data, and statistical analysis, and diligent attention to managing improving, and reinventing business processes (Pande, P., et. al. 2000). The Six Sigma methodology uses statistical tools to identify the factors that matter most for improving the quality of processes and generating bottom-line results. The Six Sigma DMAIC (Define, Measure,

4. Give three examples of subsystems not operating in the context of IT. Why are these considered subsystems and not systems?

1. Scheduling involves the timing of operations to achieve the efficient movement of units through a system. The overall objective of scheduling is faster movement of goods and services through a facility, better customer service and dependable delivery.

“Sigma” is a symbol for a unit of measure which measures how much a process deviates from perfection. With the increase in demand for quality products/services, several organizations look for ways to improve their performance to meet customer’s expectations. Six Sigma is considered to be an approach which blends the components of quality management and business process re-engineering. Six Sigma’s aim is to increase the efficiency and remove waste, thereby increasing the customer satisfaction. There are many myths about Six Sigma:

Definition of Six SigmaSix Sigma is not a mere methodology or a quality tool. It is a philosophy i.e. a systematic way of thinking to solve quality problems. Six sigma involves